Selected experience of accounting training

Selected five experiences of accounting training

Accounting is a discipline with strict professional quality requirements. Every day, I have to face all kinds of financial secrets of enterprises. Only by sticking to your position and refusing inducements can you take every step of your career well. Here, I will bring you a selection of accounting practice experience. I hope you like it.

Selected experience of accounting training (1) More than one month of summer vacation has passed, and one month of professional practice has ended in a hurry. A month is very short and long, which makes me tired of working in the company. At the same time, I also learned a lot and benefited a lot. I feel that this summer vacation has become full. The internship in Tangshan _ _ limited liability company not only broadened my horizons, but also increased my knowledge. The following are the accounting knowledge and truth that I can't learn from books I learned from this internship:

Accounting plays an increasingly important role in the company. Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units in order to improve economic benefits. It is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.

I have basically mastered the basic professional knowledge, basic theory, basic methods and structural system of accounting, but these seem to be only theoretical. If these theoretical things are put into practical application, I think I will definitely be at a loss and know nothing. I think I have mastered the necessary knowledge of accounting theory, and I can only become empty talk here. Only by applying the theory learned from books to the actual accounting practice can we really master this knowledge.

What I usually learn in school is only the knowledge in textbooks, and I lack work experience, which can't meet the needs of accounting work. In order to accumulate working experience in accounting major, I got a very rare internship opportunity in Tangshan Sanyou Group Chlor-Alkali Co., Ltd. During the internship, I tried to put the theoretical knowledge I learned in school into practice and try to combine theory with practice. During the internship, I can abide by the work discipline, not be late, not leave early, and conscientiously complete the work assigned by the leaders, which won the unanimous praise of the learning leaders and all the staff, and also found many shortcomings of myself.

My colleagues there are very kind to me. They patiently introduced me to the company's basic business, the setting of accounting subjects and the specific accounting materials of each subject, and explained to me some basic knowledge essentials that an accountant should have when taking up his post. They also answered my questions and puzzles, especially some basic accounting operations, and gave me careful guidance. I am very grateful to them for their teaching. I was really lucky to meet such a master when I first came into contact with society. Although the internship is not as busy and tired as the formal work, I really put myself into the work, so I feel that I have lived a full life and gained a lot. With their help, I quickly adapted to the working environment there and began to try to do something independently.

I gained a lot there. I learned a lot about business entry, bookkeeping, bookkeeping, filling in accounting vouchers and using printers. Master the basic process of accounting work and learn a lot of ways to deal with people. I realized the importance of continuous learning, learned more about the characteristics of accounting, and found that computerization is becoming more and more common in companies. The following is the harvest and income of my internship.

The voucher filling in the company has been basically completed by a computer-generated printer, which is very modern, and I found that the UFIDA software used there is very convenient and fast, and the network has been able to serve the company well.

After a month's internship, I basically mastered the method of bookkeeping: first, according to the occurrence of business, I obtained the original vouchers and registered them as bookkeeping vouchers. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the account summary table and trial balance table, and finally register them in the general ledger. After carrying forward its cost, according to the general ledger, fill in the annual statements such as balance sheet, income statement and income statement. This is the general sequence and basic flow of accounting operation. Accounting is a dull job. Be sure to reconcile before you check out. The main purpose of reconciliation is to find and correct the mistakes in the bookkeeping process. Because mistakes will inevitably occur in the accounting process, and at this time, mistakes may occur in all links, such as errors in filling accounting vouchers, errors in the accounting process, negligence in the physical storage process and so on. Therefore, at the end of the accounting period, checking the account books with accounting vouchers, other account books and actual data can ensure the consistency of accounts and certificates, which is the guarantee of the authenticity and reliability of accounting information and lays a good foundation for the preparation of statements.

The mistakes in reconciliation made me review the methods of finding the wrong account again: difference method, mantissa method, division by two method and division by nine method. Check the duplicate accounts by dividing by two, check the reciprocal by dividing by nine, check the underpayment by the difference method and check the underpayment by the mantissa method. It can also be divided into two methods, one is to find missing records and repeated errors. When the general ledger and subsidiary ledger are different, if the number of errors is 72, first of all, it depends on whether there is the number 72 on the voucher. If the money is found, we should check whether there is any omission or re-entry in the relevant account. Second, find the wrong way in the opposite direction. The number of errors in this opposite direction must be even, which can be divided by "2". The quotient obtained is the wrong quantity.

The widespread use of computerization in the company has given me a new understanding of computerization. Computerized accounting is the product of the combination of accounting technology and computer technology. The continuous development of accounting computerization requires that the training of accounting computerization talents should highlight practical characteristics, so that accounting computerization talents can quickly understand and adapt to the computer accounting practice environment, be skilled in manual accounting operation and operation of financial software, and have the potential to learn and improve from practice. Computerized accounting talents are a kind of compound talents. No matter what you focus on, you should have enough knowledge of accounting and computer, understand computer technology, and turn accounting work into computer application. Familiar with some accounting operation modes and modes in computer environment. In China, with the sustained economic development, the demand for accounting professionals has been on the rise. Even on the day when the number of college students increased sharply and it was difficult for graduates to find jobs, the employment situation of accounting major was obviously better than that of other majors. In the ranking of job requirements in various places, the financial profession has always been in a leading position. The survey results show that there is a strong demand for graduates majoring in accounting computerization, and 90% of the units have long-term demand.

Because the division of labor in the company is very detailed, I am an intern in the sales department, so all the accounting subjects related to capital inflow are involved, and accounts receivable are very common, which makes me know more about accounts receivable. Accounts receivable refers to the accounts receivable that an enterprise should collect from a purchasing unit or a labor service unit for selling products, commodities or providing labor services on credit. It is a creditor's right formed by business activities such as selling goods and providing services, and it is an important item of current assets of enterprises. With the development of market economy and the implementation of commercial credit, the amount of accounts receivable of enterprises has generally increased substantially, and the management of accounts receivable has become an increasingly important issue in enterprise business activities. The functions of accounts receivable mainly include the following aspects:

1, expand sales and improve the competitive potential of enterprises.

2, reduce inventory, reduce inventory risk and management costs.

Before, I always thought that my knowledge of accounting theory was solid and strong, just like all my work, it was right to master the rules and follow the rules. Then, it should be no problem to be an excellent accountant. At this time, I found that accounting is actually more about its practical operation and practicality. There is also the connectivity, logic and standardization of accounting. Every transaction must be registered in the accounts that may be related according to its original vouchers, such as bookkeeping vouchers, subsidiary ledgers, diaries, three-column ledgers, multi-column ledgers, general ledger, etc. Every accounting transaction is well-founded and registered in chronological order, which is very logical. In accounting practice, it is not allowed to add or modify missing or wrong accounts, nor is it allowed to practice fraud. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting.

During my internship, I was bored with boring accounts and figures all day, so that there were many mistakes in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. On the contrary, as long as you do it with your heart, you will make ends meet. The more you do it, the more fun you feel, and the harder you do it. Liang Qichao said: Every profession is funny. As long as you are willing to go on, fun will naturally happen. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success! I benefited a lot from this accounting internship. Just one month's internship will benefit me for life. I am grateful to Tangshan Co., Ltd. for giving me such an internship opportunity, and I am even more grateful to my colleagues for their careful care and patient guidance for more than a month.

The ancients said, "What you get on paper is superficial after all, and you never know what to do with it." It means; After all, the knowledge gained from books is superficial, and you must practice it yourself to understand things thoroughly. Therefore, after college students complete all courses, the school will arrange internships. For our accounting students, they usually only pay attention to theoretical study and lack practical experience, so internship is more important to us.

In this internship, I systematically mastered the accounting skills and methods such as filling in and reviewing original vouchers and bookkeeping vouchers, registering account books, and preparing statements, and my theoretical knowledge was consolidated. After this internship, I combined accounting theory with accounting practice and gained the following profound experience.

First of all, it is most important to combine theory with practice.

After the internship, I found that it is not enough for us to master only theoretical knowledge. We have been learning accounting theory since we first entered the university, which can be said to be very familiar. Basically mastered the basic professional knowledge, basic theory, basic methods and structural system of accounting. But in the process of practice, I find it difficult, and I feel as if I have never learned accounting knowledge, which makes me deeply realize the importance of practice to my work.

Second, you should be patient and careful in your work.

Accounting work is very complicated, and I have a deep understanding during my internship. When I first started my internship, I was faced with boring accounts and a lot of dense figures all day, which made me very headache, so that simply filling in vouchers and bookkeeping would be full of mistakes and omissions, and the review would be uneven. The more mistakes, the more impetuous, the more impetuous, and the more mistakes, which constitutes a vicious circle. After I arrived, I instructed the accountant to talk to me, taught carefully, and worked hard to finish the task independently and patiently. So I realized that the accounting industry should not be sloppy and impetuous, but should have a normal heart.

Third, a solid theoretical foundation is essential.

When I was in college, I always felt that my theoretical knowledge was solid. Subjectively, all the work is similar, as long as you master the rules, you can cope. However, in the process of accounting practice, I discovered that I am really a frog in the well. Usually I don't learn enough, and there are many mistakes and omissions in details, such as writing skills, such as capitalization of amounts, standardization of date writing and so on. In addition, according to the relevant internship materials, it is often blocked when filling in the original vouchers, keeping accounts and compiling various accounts. Think about the reasons, mostly because the usual theoretical knowledge is not solid enough to stand the test of practice. This is also a lesson I learned during my internship, so a solid theory is the premise.

The above is my experience in this accounting internship. This internship enriched my experience and made me fully understand this society. I believe that as long as I work hard, my future will be perfect.

Selection of experience in accounting training (3) In the basic accounting training, I have a deeper understanding and sentiment.

1, accounting integrity.

In this competitive and challenging society, honesty plays an increasingly important role. If a person does not have good integrity, it is impossible to have a firm belief. A person who doesn't trust at ordinary times can't make sacrifices for lofty ideals and beliefs at a critical moment. As accountants, we hold the treasury of an enterprise or even a country. If we don't keep our promise, it will lead to very serious consequences. Therefore, if you want to be an excellent accountant and a useful person to the country, you must be honest.

2, do accounting should talk about the basis and evidence.

In today's legal society, no matter what you do, you pay attention to evidence. If you can't prove that you have done a good deed, no one will admit it even if you say it well. So only the evidence can tell everything. However, as accountants, when filling in accounting vouchers and registering account books, we all operate according to vouchers. Without legal documents as the basis to prove whether the business has occurred, it is impossible to carry out accounting treatment. So in accounting, evidence is the most important. _ _, accounting needs good professional quality.

Profession is very important in any industry. Only when a person faces his work with enthusiasm can he make continuous progress, make his career develop better and realize his life value better. In our accounting profession, professionalism is even more needed. If you deal with numbers all day and don't treat your work professionally and cautiously, it will cause great losses. Therefore, as accountants, we should be more dedicated, constantly update new knowledge and improve professional skills.

Selected experience of accounting training (Part IV) We had a manual training in our freshman year, but this semester the school arranged this manual simulation training for us to have a deeper understanding after learning financial accounting, and let us come into contact with the practical application of many subjects that we have never met before. The school aims to improve our basic hands-on skills. So as to better master the accounting process from preparing vouchers to registering account books to preparing accounting statements, improve their practical ability and emphasize "emphasizing practice and strengthening skills". Under the guidance of the teacher, we made a general plan in the first week. After understanding the basic information of the enterprise, we know that we are responsible for the business transactions and year-end statements in February of 65438.

Because of the heavy workload, the teacher asked us to divide this month's business into three parts, namely1~11~ 20,21~ 31. In the first class, we completed the task of establishing accounts, mainly the cashier role to establish a journal, the appropriate accounting role to establish a general ledger, and register the opening balance. The second type completes the business processing from 1 to 10. The process of business processing is: identify the original voucher, fill in the bookkeeping voucher according to the original voucher that has been verified without error, or save the original voucher and register the journal subsidiary ledger.

Every business has a cycle, so as to ensure that there will be no mistakes and omissions. Because I used to fill in accounting vouchers at one time for the convenience of the map, without following the cycle, and then posting the journal subsidiary ledger. As a result, there were still problems later. In the third class, we summarized the subjects from 1 to 10 and registered them in the general ledger. Before compiling the account summary table, it should be summarized with T-type accounts according to the accounting vouchers, and then the account summary table should be compiled according to the total number of T-type accounts, and then registered in the general ledger. In the next few weeks, the business of 1 1~3 1 will be completed in the same way. In addition to these, we sometimes have to correct the wrong accounts. For example, the accounting voucher for error correction has the same procedure as the normal voucher: first register the journal, then enter the subsidiary ledger, and summarize it with other vouchers at the end of the month. Pay attention to the color of the amount. The end-of-term business is complex, which is also a challenge for us and a test of professional knowledge and experience judgment! Such as manufacturing cost allocation, depreciation of fixed assets, amortization of intangible assets, interest accrual, cost allocation, provision for asset impairment, tax accrual, statutory surplus reserve withdrawal, and month-end closing. We have finished the business this month until the ninth class, and then reconciliation, including account certificate check, account table check and account table check.

Then there is property inspection, mainly inventory. There are also checkout, but there are many things to pay attention to in checkout, such as journal, general ledger, inventory subsidiary ledger, tax payable subsidiary ledger and so on. , and the current subsidiary ledger, expense subsidiary ledger and cost subsidiary ledger use single red line. Finally, making a report is the most difficult part for us, and it is also an inspection of whether our previous work is correct. The teacher asked us to make a balance sheet and income statement. When I give a report, it's always uneven. I calculated it many times, and then I checked it many times before I found that one was missing. Finally flat, I am very happy! After the report is finished, the next step is to sort out the work. We sort out the sorted accounting vouchers and bind them in our classroom. I found that binding is also a matter of great care. Each voucher must be neat, so as to ensure that the original voucher can be reserved, and the punching position must be reserved in advance, otherwise it will be unsightly without wrapping paper. These details are worthy of attention! Teacher Zhang is not only the instructor of this course, but also teaches us many methods and how to do it in real life! In every class, the teacher reminds us to handle every business in strict accordance with the standardized process, standardize digital writing, maintain environmental hygiene and develop good professional habits.

This is tireless! After more than ten weeks of manual training, my accounting knowledge has been verified in the training and I have learned some basic practical skills. While achieving practical results, I also found many shortcomings in my own operation:

1. For example, if you are not careful enough, you often misread figures or omit business, which leads to errors in accounting results and unnecessary troubles;

2. I still have some shortcomings in compiling accounting entries in practical work, so I have to strengthen my practice in the future.

3. More attention should be paid to digital writing everywhere.

I hope that in the next few days, the school can give us more training courses, so that we can constantly check for leaks and fill vacancies, which will help us learn accounting well and lay a good foundation for going to society in the future. Through practical training, our perceptual knowledge of accounting has been further strengthened. Our training is comprehensive training, which is not only responsible for accounting, auditing and cashier, but also for filling in other original vouchers, thus overcoming the incomplete and unsystematic phenomenon of inadequate internship. Deeply understand the basic principles and methods of accounting, comprehensively use all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, and master the transformation process from theory to practice; Master the basic skills of accounting operation; Combining the theoretical knowledge of accounting specialty with professional practice organically broadens our horizons, enhances our understanding of enterprise practice and operation, and lays a solid foundation for our graduation and employment.

Selected experience of accounting training (Chapter 5) The one-week practical training of financial management is finally coming to an end. Although it is only a week, the course is very rich and I have gained a lot of knowledge. I have studied the time value of funds and the calculation of compound interest, and I know its main workflow and have a deeper understanding of this aspect.

This week, I mainly studied the calculation of compound interest, which is a task that needs careful treatment. Where there is an error, it may lead to the calculation error of compound interest. In the calculation process, many places need to be paid attention to, such as the final value and present value of compound interest. All items must be filled in completely, accurately and clearly, and shall not be altered. When calculating compound interest, we will also encounter many difficulties and things that we don't understand. In view of our problems, combined with financial management, the calculation of compound interest in China is analyzed in more and more detail, which makes us easy to understand and deepen our memory. Therefore, earnestly fulfilling the internship requirements and striving to complete the internship will not only help us to consolidate the professional knowledge of financial management we have learned, but also help us to observe the main contents, methods and various difficulties in our future work in advance, help us find our own shortcomings and defects, so as to study and work better, and help us to transform what we have learned into practical ability and professional knowledge and skills into working ability and practical experience more quickly.

The short internship life is both tense and novel, with many benefits. Through internship, I have a deeper understanding of financial management. Analyzing the characteristics of customs declaration, I summed up some work experience: be careful and understand the changes of compound interest.

In just one week's internship, I also deeply felt my weakness, that is, professional accounting knowledge. I must spend more time learning accounting knowledge in order to lay the foundation for better financial management in the future. In short, this internship has given me great help and accumulated a lot of good knowledge and experience for my future work. In the future, I will continue to maintain a modest and rigorous attitude, study hard, constantly improve my overall quality, and be a financial manager to meet the needs of the rapid development of the situation, so as to lay a good foundation for finding a job in the future.

To tell you the truth, I really didn't expect this course to be offered at school at all. Because last summer vacation, I once worked as an intern in an accounting service company run by my relatives for a month, and took my uncle to tell me things that the school could not teach, such as pasting vouchers, binding vouchers, writing original vouchers and so on. I didn't expect this training class to be held in the next semester of my sophomore year. Personally, I feel that this training has taught me a lot of things that I didn't learn in my internship before, such as writing accounting vouchers, filling in general ledger and subsidiary ledger, registering general ledger and subsidiary ledger, closing accounts, filling in subject summary table, compiling financial statements and so on.

I think the training course is simple to say, but it will be difficult to do, which will test a person's patience and carefulness, because we must pay attention to many subtle things, such as: determining what kind of accounting vouchers belong to (receipt, payment, transfer vouchers); Pay attention to the number of digits, one more zero and one less zero will have a great influence, so be very careful and be very careful when calculating. At the same time, I think the training combines accounting principles, intermediate finance, cost accounting and other courses, because writing entries is the content of accounting principles; Monetary funds, receivables and prepayments, inventories, fixed assets, projects under construction, prepaid expenses, financial assets, investments, liabilities, accounting statements, etc. All belong to intermediate financial study; Fill in some distribution tables, material cost differences, costs and expenses, etc. Are the contents of cost accounting.

With the help of this training, I can not only learn what accountants usually do in society, so that I can get closer to the actual content of accounting work, but also test the contents of several courses I have learned before, such as accounting principles, intermediate finance, cost accounting and so on. So that I can check and fill in the gaps, pick up the forgotten things again and strengthen my own shortcomings.

Through this training, I feel I have benefited a lot. Although I tried to rewrite all the entries, because I missed an entry in the process; There are often many mistakes and omissions when compiling quantity and amount account books; When filling in the cash and deposit journal, after filling in one page, I left out the "last page" or "last page", so I had to fill it out again. When writing an entry, I wrote the wrong amount, wrote too much or missed a person, and so on. But it taught me that accounting must be careful, careful and cautious. Because what we do affects the normal operation, profit and loss of an enterprise and so on.

I think during this period of training, I realized that training is a subject that needs to be closely linked with theory and practice. Many things are not known to us. Only by doing it yourself can we know our shortcomings and mistakes. There are often many seemingly simple things, but when we really do it ourselves, we will find that there are still many things that we don't quite understand. It is easier for us to remember the theory by doing it once than reading it ten times. Sometimes when writing accounting entries, or filling in accounting vouchers, or registering account books, we will feel a little boring, but this time it will test our patience and carefulness. After the training course, I understand that training is a very meticulous work, and we can't be careless. In fact, no matter how well we learn theory and don't combine theory with practical operation, all this is empty talk. So I think this training has really helped me a lot. Let me combine theory and operation to learn, and let me know that theory is simple, but actual operation is another matter. There are many things that seem simple, but they are not. This financial accounting training really left a deep impression on me and benefited me a lot.